The article presents an overview of the latest amendments to the General Tax Act which comprise the changes of the regulations of the tax secret, the provisions regarding the responsibility of the company members and affiliates, the definition of an affiliate, a subsidiary and a parent company. The Act introduces the possibility of signing an administrative contract or a settlement according to the solutions stated in the Act on General Administrative Procedure, the possibility of delivery of the tax enactment via email, the possibility of the legal clearing of mutual liabilities, the possibility of debt settlement by transfer of real estate, as well as other changes regarding a distraint procedure. The amendments specifically define the procedure of determination of misuse of law, which is carried out in the case when all the possibilities of collection of payment from the primary debtor in the distraint procedure have been used up. Such a procedure is carried out by the authorized persons. The area comprising the problems observed upon the collection of taxes is regulated by norms. This area has so far not been precisely regulated, which caused a number of misuses by tax payers.
Trošarinski sustav oporezivanja trošarinskih proizvoda uređen je Zakonom o trošarinama (Nar. nov., br. 83/09. – dalje: ZOT) te provedbenim odredbama za primjenu ZOT-a sadržanim u Pravilniku o trošarinama (Nar. nov., br. 1/10. – dalje: POT). U navedenim je propisima određena mogućnost nabave alkohola i alkoholnih pića za namjene iz čl. 47. st. 1. t. 3. − 11. ZOT-a bez plaćanja trošarine. Navedeno oslobođenje imaju pravo samo pravne ili fizičke osobe koje su ishodile odobrenje za oslobođenog korisnika trošarinskih proizvoda. Autorica u ovome članku daje osvrt na provedbu postupka pri donošenju, izmjenama i dopunama te prestanku važenja odobrenja za oslobođenog korisnika trošarinski proizvoda, kretanje (otpremanje) alkohola i alkoholnih pića u sustavu odgode za namjene iz čl. 47. st. 1. t. 3. – 11. ZOT-a, te u koje se namjene može koristiti.
The opening of bankruptcy proceedings has an effect on all the procedures which are under way, including the land registry procedures. Therefore, the authors of this paper analyze the provisions of the Bankruptcy Act and the rules of land registration and stress the contents of such a decision, including the issues which should be considered in the bankruptcy proceedings in view of the provisions of the land registry procedures. The Land Registration Act is strictly formal, and therefore the land register court may allow land registration, subscription and recordation in the land registry if all general and special conditions for entry have been fulfilled, whereas the recordation requires the fulfilment of the general presumptions only.
Autori: Dr. sc. Ljiljana MATUŠKO ANTONIĆ , dipl. iur. Mr. sc. Jelena ČUVELJAK, dipl. iur.
The contracts between travel agents and service providers comprise the agent contract on hotel services and the contract on disposal of tourist accommodation (allotment contract). There are substantial differences between these contracts. For example, the agent contract on hotel services is signed separately with the hotelier (for each case separately), whereas the allotment contract is signed in advance for a large number of groups, which are continuously being sent to the hotelier in contingents. According to the agent contract on hotel services, the hotelier is obliged to provided the booked services to the group or an individual in the exact period (from.... to), whereas the allotment contract requires from the hotelier to put on disposal the guest accommodation during the period of duration of the contract. The agent contract on hotel services is signed for a shorter period, necessary for the accommodation of one group or an individual (three days, a week, a fortnight), whereas the allotment contract represents a permanent contract signed for a longer period.
In this article the author analyzes the settlement of creditors’ lien on the share. However, it was shown that the establishment of such a specific type of lien should have been observed. The reasons for this were the types and forms of the shares as the object of lien and the legal foundations of the lien law. The ways of establishment of liens depend on the type and form of the share and the type of the established voluntary liens. The article also provides the answer to the question when the lien is justifiable and when it starts producing legal effects. All this is important for the settlement of creditors, especially the power of the creditors to make an off-court settlement by the corresponding means of settlement. The interaction of the type and form of the share as a lien is so powerful in relation to the establishment and settlement of liens, that it is impossible to observe them separately.
The author of the article explains the issues regarding the general conditions of operations of a real estate agent. The first part of the article comprises the general conditions of such operations (determined by the provisions of the Act on Obligatory Relations), the legal effects of these conditions, their explanation and the reasons for their invalidity. In the second part of the article the author presents the contents of the general conditions of the operations of a real estate agent (determined by the Act on Sales Mediation of Real Estate) and explains the acquisition of the right to the compensation for mediation, the determination of its amount and the expenses of a real estate agent. Finally, the author presents the example of the general conditions of operations of real estate agents.
This paper provides an overview and critical review of the considerations about the nature and legal classification of a “service contract” given in the Croatian legal science. The author gives reasons against the classification of certain types of contracts under which services contracts are being classified in a separate group of contracts. The author supports the view that service contracts should primarily be seen as contracts for work, rather than as separate innominate “service contracts”. Only if the legal nature of individual “service contracts” developed in business practices would not be adequately described by the features of the contract for work, a particular service contract should be considered as a mixed contract or a contract sui generis.
The author of the article presents an overview of the decisions made at the Administrative Court in Rijeka at the beginning of their practice and provides a selection of the decisions relevant for the administrative areas of employees’ relations, arms and the decisions selected in order to stress some general issues in the administrative procedures (general issues of the administrative procedure).
The author of this article focuses attention on the essential elements important for determining the salary compensation during sick leave and the categories of the insured persons entitled to sick leave. The article also includes the ways of the base of the salary compensation, the persons obliged to make such payments and the amounts of the compensation depending on various types of sick leave, including other circumstances important upon determining the compensation of salary during sick leave. In this context, the sick leave can be defined as absence from work due to illness or injury or other circumstances stipulated by the Act on Obligatory Health Insurance, due to which the insured person is unable to fulfil his/her obligation to work in accordance with the contract on employment, other agreement or other enactment.
If an unemployed person registered with the Croatian Employment Institute who receives the unemployment compensation performs some part-time jobs (other income), this does not automatically mean that such a person loses the right to the above stated compensation. In fact, an unemployed person may have receipts during the unemployment time, which are taxed as other income if they do not exceed the minimum contribution base, which is determined and published for each year. For example, if a base of other income is higher than the determined base, it should be taken into account that the compensation for unemployment will be suspended by as many months as the quotient obtained by dividing the total receipts (net), or income with the lowest monthly base, on which of the contributions for compulsory insurance are calculated.
In the court practice it is rather common that the court decision on the expenses of the litigation process represents even one third of the decision contents, i.e. that the expenses of the court procedure are very high. Accordingly, the author of the article initiates a further discussion regarding the expenses of the litigation process, using the mathematical approach of the calculation of the expenses.
The non-complied taxation systems within EU cause problems in operations of subsidiaries abroad and thus initiate the transfer of profit into the countries with lower tax rates. In such a way they have an adverse effect on the economic potential and growth of the EU as the unique market and its economic role in the world. In order to overwhelm such problems the EU tried to create a common consolidated profit tax base, the approval of which should be followed by the compliance of the profit tax rates within the member countries, which would lead to success. The compliance of the VAT system in the EU has lasted for almost fifty years and has not been totally completed, which proves the importance of such an issue in the practice so far. Accordingly, the realization of the idea of implementing the common consolidated tax base seems rather distant in this moment, although the corresponding Directive was given in 2011. Page 85
